[20200721]IF11604_依赖财政部和IRS税收指导.pdf

https:/crsreports.congress.gov July 21, 2020Reliance on Treasury Department and IRS Tax GuidanceThe Treasury Department and Internal Revenue Service (IRS) use several forms of guidance to help taxpayers understand the Internal Revenue Code (IRC) and to inform taxpayers of Treasury and the IRSs position on particular tax issues. For the most part, this tax guidance can be split into three categories: (i) treasury regulations, (ii) sub-regulatory guidance published in the Internal Revenue Bulletin (IRB), and (iii) unpublished sub-regulatory guidance (i.e., sub-regulatory guidance not published in the Federal Register or the IRB). Former IRS Chief Counsel have remarked that the type of guidance issued reflects a balance between taxpayers need for certainty and Treasury and the IRSs need for latitude in administering tax laws. In a tax dispute with Treasury or the IRS, taxpayers can rely on treasury regulations and sub-regulatory guidance published in the IRB (such as revenue rulings, revenue procedures, notices, and announcements) to support their tax position, as long as the guidance is not contrary to or inconsistent with the law. Taxpayers are generally unable to rely on unpublish